You will definitely take a performance hit if you use onboard audio - but I guess it really comes down to what you plan to do with it. If it's gonna be a top notch machine with a great video card and you're only going to be playing old games on it then you can go for a while without one. However, I wouldn't try such a thing if you will be playing more modern games. Actually, being a bit of an audiophile, I wouldn't go without a decent soundcard at all.
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